Part of a public library containing court papers related to lawsuits involving
Scientology in some way. Collected to help lawyers and critics of Scientology
in future lawsuits from or against this cult. Please report back if this has
been of help, or send new contributions to the collection. Thanks.
Andreas Heldal-Lund (heldal@online.no)

NOTICE: Federal Circuit Local Rule 47.6(b) states that opinions and
orders which are designated as not citable as precedent shall not
be employed or cited as precedent. This does not preclude
assertion of issues of claim preclusion, issue preclusion, judicial
estoppel, law of the case or the like based on a decision of the
Court rendered in a nonprecedential opinion or order.
(The decision of the Court is referenced in a "Table of Decisions
Without Reported Opinions" appearing in the Federal Reporter.)
CHURCH OF SPIRITUAL TECHNOLOGY, Plaintiff-Appellant,
v.
The UNITED STATES, Defendant-Appellee.
No. 92-5155.
United States Court of Appeals, Federal Circuit.
March 29, 1993.
Rehearing Denied April 26, 1993.
26 Cl.Ct. 713.
AFFIRMED.
PER CURIAM.
**1 The Church of Spiritual Technology appeals the judgment of the United
States Court of Federal Claims, 26 Cl.Ct. 713 (1992), sustaining the
decision of the Commissioner of Internal Revenue that it was not entitled to
tax-exempt status under I.R.C. s 501(c)(3) (1982). On the basis of the
reasoning set out in the opinion of the Court of Federal Claims, we conclude
that the Church of Spiritual Technology did not carry its burden of proving
that it is both organized and operated exclusively for tax-exempt purposes,
Treas.Reg. s 1.501(c)(3)-1(d)(1)(i)(a), and that it therefore did not
establish its eligibility under I.R.C. s 501(c)(3). We affirm.